Results 131 to 140 of about 16,584 (300)

Examining dual accounting systems in Europe. [PDF]

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Muiño Vázquez, Flora, Macías Dorissa, Marta Pilar   +1 more
core  

International Public Sector Accounting Standard and Democratic Governance in Nigeria

African Journal of Management and Business Research
This study was embarked on to evaluate the effect of adoption and implementation of International Public Sector Accounting Standards (IPSAS) on corruption reduction, enhancement of accountability and transparency in the democratic governments in the South-East region of Nigeria.
Nduka Vitalis Elda Okolo-Obasi, Longinus Chukwudi Odoh, Frank E. Ovute, Victoria Nnenna Chukwuani, Odilia Chidimma Ezuma, Chidiebere Nnamani, Mary Eberechukwu Ozondu   +6 more
openaire   +1 more source

Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting

Jurnal Ilmiah Akuntansi
This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector.
Rochman Marota, Razana Juhaida Johari
doaj   +1 more source

Public Sector Accounting, IPSAS and performance management - Introduction

, 2012
The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual ...
S. Rocher, Rocher, Sébastien, E. Caperchione, CAPERCHIONE, Eugenio   +3 more
core  

Advancing European Plant Variety Registration: Data‐Driven Insights and Stakeholder Perspectives

Agribusiness, EarlyView.
ABSTRACT Efficient plant variety registration is crucial for fostering innovation in the European Union, yet the current regulatory framework is complex and faces calls for reform. This study provides data‐driven evidence to inform the ongoing legislative debate by employing a mixed‐methods approach.
Sergio Urioste Daza, Ibtissem Taghouti, José María Gil Roig   +2 more
wiley   +1 more source

Government accounting in times of financial crisis: the response of the International Public Sector Accounting Standards

, 2014
The recent financial crisis has highlighted governments’ lack of transparency and accountability, as well as poor public finance management and public sector financial reporting.
SOVERCHIA, MICHELA
core  

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

Agribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa, Alvaro Dias   +1 more
wiley   +1 more source

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

Agribusiness, EarlyView.
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci, Md Deluair Hossen, Andrew Muhammad, Seong‐Hoon Cho   +3 more
wiley   +1 more source

The Funding Status of Retiree Health Plans in the Public Sector [PDF]

While no longer common in the private sector, most public sector employers offer retiree health insurance (RHI) as a retirement benefit to their employees.
Robert Clark, Melinda S. Morrill
core  

Consumer Acceptance of New Sustainable Food Technologies: Upcycling Technology, Biostimulants, and Artificial Intelligence

Agribusiness, EarlyView.
ABSTRACT Food systems have a significant impact on environmental sustainability, underscoring the need for innovative technologies to support more sustainable agricultural methods. However, the adoption of these technologies hinges on consumer acceptance, making the analysis of consumer perceptions essential.
Greta Castellini, Guendalina Graffigna
wiley   +1 more source